Texas 2025 - 89th Regular

Texas Senate Bill SB2528 Compare Versions

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Old	New	Differences
1	1	89R11031 CJC-D
2	2	By: Bettencourt S.B. No. 2528
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4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the calculation of the petition election tax rate for
10	10	certain taxing units and the ability of the voters to petition for
11	11	an election to determine whether to reduce the ad valorem tax rate
12	12	adopted by those taxing units to the petition election tax rate.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 5.07(f), Tax Code, is amended to read as
15	15	follows:
16	16	(f) The comptroller shall prescribe tax rate calculation
17	17	forms to be used by the designated officer or employee of each
18	18	taxing unit to calculate and submit the no-new-revenue tax rate,
19	19	[and] the voter-approval tax rate, and, if applicable, the petition
20	20	election tax rate for the taxing unit as required by Chapter 26.
21	21	SECTION 2. The heading to Section 26.04, Tax Code, is
22	22	amended to read as follows:
23	23	Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY;
24	24	NO-NEW-REVENUE, [AND] VOTER-APPROVAL, AND PETITION ELECTION TAX
25	25	RATES.
26	26	SECTION 3. Section 26.04, Tax Code, is amended by adding
27	27	Subsection (c-1) and amending Subsections (c-2), (d-1), (d-2),
28	28	(d-3), (e), (e-5), and (f) to read as follows:
29	29	(c-1) This subsection applies only to a taxing unit that is
30	30	a hospital district or a junior college district. In addition to
31	31	the tax rates an officer or employee designated by the governing
32	32	body of a taxing unit to which this section applies is required to
33	33	calculate under Subsection (c), the officer or employee shall
34	34	calculate the petition election tax rate for the taxing unit
35	35	according to the formula prescribed by Section 26.076.
36	36	(c-2) Notwithstanding any other provision of this section,
37	37	if the assessor for a taxing unit receives a certified estimate of
38	38	the taxable value of property in the taxing unit under Section
39	39	26.01(a-1), the officer or employee designated by the governing
40	40	body of the taxing unit shall calculate the no-new-revenue tax
41	41	rate, the [and] voter-approval tax rate, and, if applicable, the
42	42	petition election tax rate using the certified estimate of taxable
43	43	value.
44	44	(d-1) The designated officer or employee shall use the tax
45	45	rate calculation forms prescribed by the comptroller under Section
46	46	5.07 in calculating the no-new-revenue tax rate, [and] the
47	47	voter-approval tax rate, and, if applicable, the petition election
48	48	tax rate.
49	49	(d-2) The designated officer or employee may not submit the
50	50	no-new-revenue tax rate, [and] the voter-approval tax rate, and, if
51	51	applicable, the petition election tax rate to the governing body of
52	52	the taxing unit and the taxing unit may not adopt a tax rate until
53	53	the designated officer or employee certifies on the tax rate
54	54	calculation forms that the designated officer or employee has
55	55	accurately calculated the tax rates and has used values that are the
56	56	same as the values shown in the taxing unit's certified appraisal
57	57	roll in performing the calculations.
58	58	(d-3) As soon as practicable after the designated officer or
59	59	employee calculates the no-new-revenue tax rate, [and] the
60	60	voter-approval tax rate, and, if applicable, the petition election
61	61	tax rate of the taxing unit, the designated officer or employee
62	62	shall submit the tax rate calculation forms used in calculating the
63	63	rates to the county assessor-collector for each county in which all
64	64	or part of the territory of the taxing unit is located.
65	65	(e) By August 7 or as soon thereafter as practicable, the
66	66	designated officer or employee shall submit the rates to the
67	67	governing body. The designated officer or employee shall post
68	68	prominently on the home page of the taxing unit's Internet website
69	69	in the form prescribed by the comptroller:
70	70	(1) the no-new-revenue tax rate, the voter-approval
71	71	tax rate, and, if applicable, the petition election tax rate and an
72	72	explanation of how each of those rates was [they were] calculated;
73	73	(2) the estimated amount of interest and sinking fund
74	74	balances and the estimated amount of maintenance and operation or
75	75	general fund balances remaining at the end of the current fiscal
76	76	year that are not encumbered with or by corresponding existing debt
77	77	obligation; and
78	78	(3) a schedule of the taxing unit's debt obligations
79	79	showing:
80	80	(A) the amount of principal and interest that
81	81	will be paid to service the taxing unit's debts in the next year
82	82	from property tax revenue, including payments of lawfully incurred
83	83	contractual obligations providing security for the payment of the
84	84	principal of and interest on bonds and other evidences of
85	85	indebtedness issued on behalf of the taxing unit by another
86	86	political subdivision and, if the taxing unit is created under
87	87	Section 52, Article III, or Section 59, Article XVI, Texas
88	88	Constitution, payments on debts that the taxing unit anticipates to
89	89	incur in the next calendar year;
90	90	(B) the amount by which taxes imposed for debt
91	91	are to be increased because of the taxing unit's anticipated
92	92	collection rate; and
93	93	(C) the total of the amounts listed in Paragraphs
94	94	(A)-(B), less any amount collected in excess of the previous year's
95	95	anticipated collections certified as provided in Subsection (b).
96	96	(e-5) The governing body of a taxing unit shall include as
97	97	an appendix to the taxing unit's budget for a fiscal year the tax
98	98	rate calculation forms used by the designated officer or employee
99	99	of the taxing unit to calculate the no-new-revenue tax rate, [and]
100	100	the voter-approval tax rate, and, if applicable, the petition
101	101	election tax rate of the taxing unit for the tax year in which the
102	102	fiscal year begins.
103	103	(f) If as a result of consolidation of taxing units a taxing
104	104	unit includes territory that was in two or more taxing units in the
105	105	preceding year, the amount of taxes imposed in each in the preceding
106	106	year is combined for purposes of calculating the no-new-revenue,
107	107	[and] voter-approval, and, if applicable, petition election tax
108	108	rates under this section.
109	109	SECTION 4. Section 26.041, Tax Code, is amended by adding
110	110	Subsections (a-1), (b-1), and (c-1) to read as follows:
111	111	(a-1) In this subsection, "sales tax gain rate" has the
112	112	meaning assigned by Subsection (a). In the first year in which an
113	113	additional sales and use tax is required to be collected, the
114	114	petition election tax rate of a taxing unit that is a hospital
115	115	district or a junior college district is calculated according to
116	116	the following formula:
117	117	PETITION ELECTION TAX RATE = (NO-NEW-REVENUE
118	118	MAINTENANCE AND OPERATIONS RATE x 1.035) + (CURRENT
119	119	DEBT RATE - SALES TAX GAIN RATE)
120	120	(b-1) In this subsection, "last year's maintenance and
121	121	operations expense" and "sales tax revenue rate" have the meanings
122	122	assigned by Subsection (b). Except as provided by Subsections
123	123	(a-1) and (c-1), in a year in which a taxing unit that is a hospital
124	124	district or a junior college district imposes an additional sales
125	125	and use tax, the petition election tax rate for the taxing unit is
126	126	calculated according to the following formula, regardless of
127	127	whether the taxing unit levied a property tax in the preceding year:
128	128	PETITION ELECTION TAX RATE = [(LAST YEAR'S MAINTENANCE
129	129	AND OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE
130	130	- NEW PROPERTY VALUE)] + (CURRENT DEBT RATE - SALES TAX
131	131	REVENUE RATE)
132	132	(c-1) In this subsection, "last year's maintenance and
133	133	operations expense" has the meaning assigned by Subsection (c). In
134	134	a year in which a taxing unit that is a hospital district or a junior
135	135	college district and that has been imposing an additional sales and
136	136	use tax ceases to impose an additional sales and use tax, the
137	137	petition election tax rate for the taxing unit is calculated
138	138	according to the following formula:
139	139	PETITION ELECTION TAX RATE = [(LAST YEAR'S MAINTENANCE
140	140	AND OPERATIONS EXPENSE x 1.035) / (CURRENT TOTAL VALUE
141	141	- NEW PROPERTY VALUE)] + CURRENT DEBT RATE
142	142	SECTION 5. Chapter 26, Tax Code, is amended by adding
143	143	Sections 26.064 and 26.076 to read as follows:
144	144	Sec. 26.064. ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN
145	145	ADOPTED RATE EXCEEDS PETITION ELECTION TAX RATE. (a) This section
146	146	applies only to a taxing unit:
147	147	(1) that is a hospital district or a junior college
148	148	district;
149	149	(2) that is required to provide notice under Section
150	150	26.06(b-2) or 26.061; and
151	151	(3) for which the adopted tax rate exceeds the
152	152	petition election tax rate.
153	153	(b) In the notice required to be provided by the taxing unit
154	154	under Section 26.06(b-2) or 26.061, as applicable, the taxing unit
155	155	shall:
156	156	(1) add the following to the end of the list of rates
157	157	included in the notice:
158	158	"PETITION ELECTION TAX RATE $__________ per $100";
159	159	(2) substitute the following for the definition of
160	160	"voter-approval tax rate": "The voter-approval tax rate is the
161	161	highest tax rate that (name of taxing unit) may adopt without
162	162	holding an election to seek voter approval of the rate, unless the
163	163	adopted tax rate for (name of taxing unit) exceeds the petition
164	164	election tax rate for (name of taxing unit) and the voters of the
165	165	taxing unit petition for an election to reduce the tax rate under
166	166	Section 26.076, Tax Code.";
167	167	(3) add the following definition of "petition election
168	168	tax rate": "The petition election tax rate is the highest tax rate
169	169	(name of taxing unit) may adopt before the voters of the taxing unit
170	170	may petition for an election to reduce the tax rate under Section
171	171	26.076, Tax Code."; and
172	172	(4) substitute the following for the provision that
173	173	provides notice that an election is not required: "The proposed tax
174	174	rate is not greater than the voter-approval tax rate. This means
175	175	that (name of taxing unit) is not required to hold an election so
176	176	that the voters may accept or reject the proposed tax rate.
177	177	However, the proposed tax rate exceeds the rate that allows voters
178	178	to petition for an election to reduce the tax rate under Section
179	179	26.076, Tax Code. If (name of taxing unit) adopts the proposed tax
180	180	rate, the qualified voters of the (name of taxing unit) may petition
181	181	the (name of taxing unit) to require an election to be held to
182	182	determine whether to reduce the proposed tax rate. If a majority of
183	183	the voters reject the proposed tax rate, the tax rate of the (name
184	184	of taxing unit) will be the petition election tax rate of the (name
185	185	of taxing unit)."
186	186	Sec. 26.076. PETITION ELECTION TO REDUCE TAX RATE OF
187	187	HOSPITAL DISTRICT OR JUNIOR COLLEGE DISTRICT. (a) In this section,
188	188	"petition election tax rate" means a rate expressed in dollars per
189	189	$100 of taxable value calculated according to the following
190	190	formula:
191	191	PETITION ELECTION TAX RATE = (NO-NEW-REVENUE
192	192	MAINTENANCE AND OPERATIONS RATE x 1.035) + CURRENT
193	193	DEBT RATE
194	194	(b) This section applies only:
195	195	(1) to a taxing unit that is a hospital district or a
196	196	junior college district; and
197	197	(2) in a tax year in which a taxing unit to which this
198	198	section applies adopts a tax rate that:
199	199	(A) exceeds the taxing unit's petition election
200	200	tax rate; and
201	201	(B) does not exceed the taxing unit's voter
202	202	approval tax rate.
203	203	(c) The qualified voters of a taxing unit to which this
204	204	section applies by petition may require that an election be held to
205	205	determine whether to reduce the tax rate adopted by the governing
206	206	body of the taxing unit for the current tax year to the petition
207	207	election tax rate.
208	208	(d) A petition is valid only if the petition:
209	209	(1) states that it is intended to require an election
210	210	in the taxing unit on the question of reducing the taxing unit's
211	211	adopted tax rate for the current tax year;
212	212	(2) is signed by a number of registered voters of the
213	213	taxing unit equal to at least three percent of the registered voters
214	214	of the taxing unit determined according to the most recent list of
215	215	those voters; and
216	216	(3) is submitted to the governing body of the taxing
217	217	unit not later than the 90th day after the date on which the
218	218	governing body adopts the tax rate for the current tax year.
219	219	(e) Not later than the 20th day after the date on which a
220	220	petition is submitted, the governing body shall determine whether
221	221	the petition is valid and must by resolution state the governing
222	222	body's determination. If the governing body fails to make the
223	223	determination in the time and manner required by this subsection,
224	224	the petition is considered to be valid for the purposes of this
225	225	section.
226	226	(f) If the governing body determines that the petition is
227	227	valid or fails to make the determination in the time and manner
228	228	required by Subsection (e), the governing body shall order that an
229	229	election be held in the taxing unit on the next uniform election
230	230	date that allows sufficient time to comply with the requirements of
231	231	other law.
232	232	(g) At the election, the ballots shall be prepared to permit
233	233	voting for or against the proposition: "Reducing the tax rate in
234	234	(name of taxing unit) for the current year from (insert tax rate
235	235	adopted for current year) to (insert petition election tax rate)."
236	236	(h) If a majority of the votes cast in the election favor the
237	237	proposition, the tax rate for the current tax year is the petition
238	238	election tax rate.
239	239	(i) If the proposition is not approved as provided by
240	240	Subsection (h), the tax rate for the taxing unit for the current tax
241	241	year is the tax rate adopted by the governing body of the taxing
242	242	unit for the current tax year.
243	243	(j) If the tax rate is reduced by an election held under this
244	244	section after tax bills for the taxing unit have been mailed, the
245	245	assessor for the taxing unit shall prepare and mail corrected tax
246	246	bills. The assessor shall include with the bill a brief explanation
247	247	of the reason for and effect of the corrected bill. The date on
248	248	which the taxes become delinquent for the tax year is extended by a
249	249	number of days equal to the number of days between the date the
250	250	first tax bills were sent and the date the corrected tax bills were
251	251	sent.
252	252	(k) If a property owner pays taxes calculated using the
253	253	higher tax rate when the tax rate is reduced by an election held
254	254	under this section, the taxing unit shall refund the difference
255	255	between the amount of taxes paid and the amount due under the
256	256	reduced tax rate if the difference between the amount of taxes paid
257	257	and the amount due under the reduced tax rate is $1 or more. If the
258	258	difference between the amount of taxes paid and the amount due under
259	259	the reduced rate is less than $1, the taxing unit shall refund the
260	260	difference on request of the taxpayer. An application for a refund
261	261	of less than $1 must be made within 90 days after the date the refund
262	262	becomes due or the taxpayer forfeits the right to the refund.
263	263	SECTION 6. Sections 26.16(a), (d), and (d-1), Tax Code, are
264	264	amended to read as follows:
265	265	(a) Each county shall maintain an Internet website. The
266	266	county assessor-collector for each county shall post on the
267	267	Internet website maintained by the county the following information
268	268	for the most recent five tax years for each taxing unit all or part
269	269	of the territory of which is located in the county:
270	270	(1) the adopted tax rate;
271	271	(2) the maintenance and operations rate;
272	272	(3) the debt rate;
273	273	(4) the no-new-revenue tax rate;
274	274	(5) the no-new-revenue maintenance and operations
275	275	rate; [and]
276	276	(6) the voter-approval tax rate; and
277	277	(7) if applicable, the petition election tax rate.
278	278	(d) The county assessor-collector shall post immediately
279	279	below the table prescribed by Subsection (c) the following
280	280	statement:
281	281	"The county is providing this table of property tax rate
282	282	information as a service to the residents of the county. Each
283	283	individual taxing unit is responsible for calculating the property
284	284	tax rates listed in this table pertaining to that taxing unit and
285	285	providing that information to the county.
286	286	"The adopted tax rate is the tax rate adopted by the governing
287	287	body of a taxing unit.
288	288	"The maintenance and operations rate is the component of the
289	289	adopted tax rate of a taxing unit that will impose the amount of
290	290	taxes needed to fund maintenance and operation expenditures of the
291	291	taxing unit for the following year.
292	292	"The debt rate is the component of the adopted tax rate of a
293	293	taxing unit that will impose the amount of taxes needed to fund the
294	294	taxing unit's debt service for the following year.
295	295	"The no-new-revenue tax rate is the tax rate that would
296	296	generate the same amount of revenue in the current tax year as was
297	297	generated by a taxing unit's adopted tax rate in the preceding tax
298	298	year from property that is taxable in both the current tax year and
299	299	the preceding tax year.
300	300	"The no-new-revenue maintenance and operations rate is the
301	301	tax rate that would generate the same amount of revenue for
302	302	maintenance and operations in the current tax year as was generated
303	303	by a taxing unit's maintenance and operations rate in the preceding
304	304	tax year from property that is taxable in both the current tax year
305	305	and the preceding tax year.
306	306	"The voter-approval tax rate is the highest tax rate a taxing
307	307	unit may adopt before requiring voter approval at an election. An
308	308	election will automatically be held if a taxing unit wishes to adopt
309	309	a tax rate in excess of the taxing unit's voter-approval tax rate.
310	310	"The petition election tax rate is the highest tax rate a
311	311	taxing unit that is a hospital district or a junior college district
312	312	may adopt before the voters of the taxing unit may petition for an
313	313	election to reduce the tax rate under Section 26.076, Tax Code."
314	314	(d-1) In addition to posting the information described by
315	315	Subsection (a), the county assessor-collector shall post on the
316	316	Internet website of the county for each taxing unit all or part of
317	317	the territory of which is located in the county:
318	318	(1) the tax rate calculation forms used by the
319	319	designated officer or employee of each taxing unit to calculate the
320	320	no-new-revenue and voter-approval tax rates of the taxing unit for
321	321	the most recent five tax years beginning with the 2020 tax year and,
322	322	if applicable, the forms used to calculate the petition election
323	323	tax rates of the taxing unit for the most recent five tax years
324	324	beginning with the 2026 tax year, as certified by the designated
325	325	officer or employee under Section 26.04(d-2); and
326	326	(2) the name and official contact information for each
327	327	member of the governing body of the taxing unit.
328	328	SECTION 7. Sections 26.17(b) and (e), Tax Code, are amended
329	329	to read as follows:
330	330	(b) The database must include, with respect to each property
331	331	listed on the appraisal roll for the appraisal district:
332	332	(1) the property's identification number;
333	333	(2) the property's market value;
334	334	(3) the property's taxable value;
335	335	(4) the name of each taxing unit in which the property
336	336	is located;
337	337	(5) for each taxing unit other than a school district
338	338	in which the property is located:
339	339	(A) the no-new-revenue tax rate; [and]
340	340	(B) the voter-approval tax rate; and
341	341	(C) if applicable, the petition election tax
342	342	rate;
343	343	(6) for each school district in which the property is
344	344	located:
345	345	(A) the tax rate that would maintain the same
346	346	amount of state and local revenue per student that the district
347	347	received in the school year beginning in the preceding tax year; and
348	348	(B) the voter-approval tax rate;
349	349	(7) the tax rate proposed by the governing body of each
350	350	taxing unit in which the property is located;
351	351	(8) for each taxing unit other than a school district
352	352	in which the property is located, the taxes that would be imposed on
353	353	the property if the taxing unit adopted a tax rate equal to:
354	354	(A) the no-new-revenue tax rate; and
355	355	(B) the proposed tax rate;
356	356	(9) for each school district in which the property is
357	357	located, the taxes that would be imposed on the property if the
358	358	district adopted a tax rate equal to:
359	359	(A) the tax rate that would maintain the same
360	360	amount of state and local revenue per student that the district
361	361	received in the school year beginning in the preceding tax year; and
362	362	(B) the proposed tax rate;
363	363	(10) for each taxing unit other than a school district
364	364	in which the property is located, the difference between the amount
365	365	calculated under Subdivision (8)(A) and the amount calculated under
366	366	Subdivision (8)(B);
367	367	(11) for each school district in which the property is
368	368	located, the difference between the amount calculated under
369	369	Subdivision (9)(A) and the amount calculated under Subdivision
370	370	(9)(B);
371	371	(12) the date, time, and location of the public
372	372	hearing, if applicable, on the proposed tax rate to be held by the
373	373	governing body of each taxing unit in which the property is located;
374	374	(13) the date, time, and location of the public
375	375	meeting, if applicable, at which the tax rate will be adopted to be
376	376	held by the governing body of each taxing unit in which the property
377	377	is located; and
378	378	(14) for each taxing unit in which the property is
379	379	located, an e-mail address at which the taxing unit is capable of
380	380	receiving written comments regarding the proposed tax rate of the
381	381	taxing unit.
382	382	(e) The officer or employee designated by the governing body
383	383	of each taxing unit in which the property is located to calculate
384	384	the no-new-revenue tax rate, [and] the voter-approval tax rate,
385	385	and, if applicable, the petition election tax rate for the taxing
386	386	unit must electronically incorporate into the database:
387	387	(1) the information described by Subsections (b)(5),
388	388	(6), (7), (12), and (13), as applicable, as the information becomes
389	389	available; and
390	390	(2) the tax rate calculation forms prepared under
391	391	Section 26.04(d-1) at the same time the designated officer or
392	392	employee submits the tax rates to the governing body of the taxing
393	393	unit under Section 26.04(e).
394	394	SECTION 8. Section 31.12(b), Tax Code, is amended to read as
395	395	follows:
396	396	(b) For purposes of this section, liability for a refund
397	397	arises:
398	398	(1) if the refund is required by Section 11.431(b), on
399	399	the date the chief appraiser notifies the collector for the taxing
400	400	unit of the approval of the late homestead exemption;
401	401	(2) if the refund is required by Section 26.07(g),
402	402	[or] 26.075(k), or 26.076(k), on the date the results of the
403	403	election to approve or reduce the tax rate, as applicable, are
404	404	certified;
405	405	(3) if the refund is required by Section 26.15(f):
406	406	(A) for a correction to the tax roll made under
407	407	Section 26.15(b), on the date the change in the tax roll is
408	408	certified to the assessor for the taxing unit under Section 25.25;
409	409	or
410	410	(B) for a correction to the tax roll made under
411	411	Section 26.15(c), on the date the change in the tax roll is ordered
412	412	by the governing body of the taxing unit;
413	413	(4) if the refund is required by Section 31.11, on the
414	414	date the auditor for the taxing unit determines that the payment was
415	415	erroneous or excessive or, if the amount of the refund exceeds the
416	416	applicable amount specified by Section 31.11(a), on the date the
417	417	governing body of the taxing unit approves the refund;
418	418	(5) if the refund is required by Section 31.111, on the
419	419	date the collector for the taxing unit determines that the payment
420	420	was erroneous; or
421	421	(6) if the refund is required by Section 31.112, on the
422	422	date required by Section 31.112(d) or (e), as applicable.
423	423	SECTION 9. Section 33.08(b), Tax Code, is amended to read as
424	424	follows:
425	425	(b) The governing body of the taxing unit or appraisal
426	426	district, in the manner required by law for official action, may
427	427	provide that taxes that become delinquent on or after June 1 under
428	428	Section 26.075(j), 26.076(j), 26.15(e), 31.03, 31.031, 31.032,
429	429	31.033, 31.04, or 42.42 incur an additional penalty to defray costs
430	430	of collection. The amount of the penalty may not exceed the amount
431	431	of the compensation specified in the applicable contract with an
432	432	attorney under Section 6.30 to be paid in connection with the
433	433	collection of the delinquent taxes.
434	434	SECTION 10. Section 281.107(j), Health and Safety Code, is
435	435	amended to read as follows:
436	436	(j) The portion of the rate of ad valorem tax that is to be
437	437	levied and assessed each year by or for the district that is
438	438	allocated by the district to the payment of the principal of and the
439	439	interest on bonds and other obligations or the maintenance of
440	440	reserves therefor in accordance with this section shall be applied
441	441	as a payment on current debt in calculating the current debt rate
442	442	under the applicable voter-approval tax rate and petition election
443	443	tax rate provisions of Chapter 26, Tax Code.
444	444	SECTION 11. Sections 281.124(d) and (e), Health and Safety
445	445	Code, are amended to read as follows:
446	446	(d) If a majority of the votes cast in the election favor the
447	447	proposition, the tax rate for the specified tax year is the rate
448	448	approved by the voters, and that rate is not subject to Section
449	449	26.07 or 26.076, Tax Code. The board shall adopt the tax rate as
450	450	provided by Chapter 26, Tax Code.
451	451	(e) If the proposition is not approved as provided by
452	452	Subsection (d), the board may not adopt a tax rate for the district
453	453	for the specified tax year that exceeds the rate that was not
454	454	approved, and:
455	455	(1) Section 26.07, Tax Code, applies to the adopted
456	456	rate if that rate exceeds the district's voter-approval tax rate;
457	457	and
458	458	(2) Section 26.076, Tax Code, applies to the adopted
459	459	tax rate if that rate exceeds the district's petition election tax
460	460	rate.
461	461	SECTION 12. This Act applies only to an ad valorem tax year
462	462	that begins on or after the effective date of this Act.
463	463	SECTION 13. This Act takes effect January 1, 2026.